9. Declaration of name of owner under section 31.—

A declaration under section 31 shall be made in Form 7 and shall be sent to be registering authority.-

(a) where such declaration is to be made for the first time, it shall be made within the period specified in rule 5, or in sub-section (6) of section 6, as the case may be;

(b) where any such declaration is to be revised, the revised declaration shall be made to the registering authority, within thirty days from the date on which the change of ownership of the business has taken place.